Session Law

Identifying Information:L. 2003 ch. 146
Other Identifying Information:2003 House Bill 2397
Tax Type:Property Tax
Brief Description:An Act concerning property taxation; relating to time for payment; adjusting certain state property taxes; amending K.S.A. 12-1678a, 72-6431, 76-6b01, 76-6b04, 76-6b11, 79- 2004, 79-2004a, 79-2017, 79-2201 and 79-5109 and K.S.A. 2002 Supp. 79-6a04, 79-2101 and 79-4521 and repealing the existing sections.
Keywords:


Body:

CHAPTER 146

HOUSE BILL No. 2397


An Act concerning property taxation; relating to time for payment; adjusting certain state

property taxes; amending K.S.A. 12-1678a, 72-6431, 76-6b01, 76-6b04, 76-6b11, 79-

2004, 79-2004a, 79-2017, 79-2201 and 79-5109 and K.S.A. 2002 Supp. 79-6a04, 79-2101


and 79-4521 and repealing the existing sections.


Be it enacted by the Legislature of the State of Kansas:

Section 1. On January 1, 2004, and after publication in the Kansas

register of the notice prescribed by section 15 of this act, K.S.A. 12-1678a

is hereby amended to read as follows: 12-1678a. (a) For the purposes

of this section, taxes shall include ad valorem property taxes, local gross

earnings taxes, special assessments and all other taxes and fees collected

with or at the same time as ad valorem property taxes.

(b) The board of county commissioners of any county may invest the

undistributed taxes of any taxing subdivision in the possession of the

county treasurer pursuant to the provisions of this section. The moneys

shall be invested pursuant to K.S.A. 12-1675 and 12-1676, and amend-

ments thereto.

(c) The county treasurer shall distribute the taxes collected for each

taxing subdivision within or partially within the county as follows:

(1) On or before January 20, July 20 June 5 and October 31, the

estimated amount collected for and owed to the taxing subdivision, but

not less than the amount actually collected as of not more than 20 days

prior to the distribution date, and on or before the last business day before

March 20, May 20 and September 20, not less than 95% of the estimated

amount collected for and owed to each taxing subdivision but not less

than the amount actually collected as of not more than 20 days prior to

the distribution date. Except as provided in subsection (d), no payments

of any interest earned on the investment of the tax collections shall be

paid to the taxing subdivisions.

(2) In addition to the distributions required by the foregoing provi-

sions of this section, the county treasurer shall make a distribution on

February 5, 1990, of the estimated amount collected for and owed to

each taxing subdivision, but not less than the amount actually collected

as of January 17, 1990.

(3) To those taxing subdivisions which request special payment in

advance of the dates provided by subsection (c)(1), in order to meet the

expenditure needs of the taxing subdivisions as certified by the chief fi-

nancial officer or governing body thereof, as follows: The amount re-

quested, but not exceeding the amount actually collected for and owed

to the taxing subdivision. When requesting an advance payment, the chief

financial officer or the governing body of the taxing subdivision shall cer-

tify that the taxing subdivision has neither sufficient cash on hand nor any

investment which can be converted to cash to meet the expenditure needs

of the taxing subdivision. Except as provided by this subsection, the

county treasurer shall distribute the payment requested. No payment

shall be made under this subsection between December 1 of any year

and January 1 of the next succeeding year, or between June 1 and July 1

May 1 and June 1 of any year.

(d) The board of county commissioners and the governing body of

any taxing subdivision within or partially within the county may enter into

agreements providing for the distribution of taxes and any interest earn-

ings thereon in a manner alternative to the methods provided by this

section, and any such agreements now in existence shall not be deemed

to be invalidated by this enactment.

(e) All moneys received by the county as interest upon the investment

of undistributed taxes, and not paid to taxing subdivisions as provided or

authorized shall be retained by the county treasurer and shall be paid

into the general fund of the county.

Sec. 2. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 72-6431 is

hereby amended to read as follows: 72-6431. (a) The board of each

district shall levy an ad valorem tax upon the taxable tangible property of

the district in the school years specified in subsection (b) for the purpose

of:

(1) Financing that portion of the district's general fund budget which

is not financed from any other source provided by law;

(2) paying a portion of the costs of operating and maintaining public

schools in partial fulfillment of the constitutional obligation of the legis-

lature to finance the educational interests of the state; and

(3) with respect to any redevelopment district established prior to

July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto, pay-

ing a portion of the principal and interest on bonds issued by cities under

authority of K.S.A. 12-1774, and amendments thereto, for the financing

of redevelopment projects upon property located within the district.

(b) The tax required under subsection (a) shall be levied at a rate of

20 mills in the 2001-02 school year and in the 2002-03 school year.

(c) The proceeds from the tax levied by a district under authority of

this section, except the proceeds of such tax levied for the purpose of

paying a portion of the principal and interest on bonds issued by cities

under authority of K.S.A. 12-1774, and amendments thereto, for the fi-

nancing of redevelopment projects upon property located within the dis-

trict, shall be deposited in the general fund of the district.

(d) On June 1 6 of each year, the amount, if any, by which a district's

local effort exceeds the amount of the district's state financial aid, as

determined by the state board, shall be remitted to the state treasurer.

Upon receipt of any such remittance, the state treasurer shall deposit the

same in the state treasury to the credit of the state school district finance

fund.

(e) No district shall proceed under K.S.A. 79-1964, 79-1964a or 79-

1964b, and amendments thereto.

Sec. 3. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 2002 Supp.

79-6a04 is hereby amended to read as follows: 79-6a04. The director

of property valuation each year, shall make a levy for purposes of taxation,

against the value assessed and determined to exist in accordance with the

manner and method set forth in article 6a of chapter 79 of Kansas Statutes

Annotated, and amendments thereto, at a rate which shall equal the av-

erage rate of levy for all purposes in the several taxing districts of the

state for the preceding year.

For the purposes of such valuation, assessment and taxation, the taxable

situs of the over-the-road vehicles and other rolling equipment deter-

mined to be taxable under this act is hereby declared to be within this

state whether owned, used or operated by a motor carrier who is a resi-

dent or nonresident of Kansas and irrespective of whether such motor

carrier be domiciled in Kansas or otherwise.

The director of property valuation shall cause to be sent to each motor

carrier on or before the first day of August a statement of the amount of

the valuation or assessment, the rate of levy and the amount of the tax.

The determination contained in such statement shall not require an ad-

judicative proceeding under the Kansas administrative procedure act. The

statement shall inform the motor carrier of the right to an informal con-

ference as provided in this section. The failure to request an informal

conference shall not preclude any appeal under K.S.A. 74-2438, and

amendments thereto. If a motor carrier has any objection to the statement

as issued, the motor carrier must, within 15 days of the date of mailing

of such notice, notify the director of property valuation in writing of such

objection, setting forth the basis therefor and all facts relating thereto.

Within 30 days of the date of receipt by the director of property valuation

of such written objection, the director shall hold an informal conference

with the motor carrier and shall issue a written finding, ruling, order,

decision or other final action thereon, which finding, ruling, order, de-

cision or other final action shall become effective for purposes of the

appeal as provided by K.S.A. 74-2438, and amendments thereto, three

days following the mailing of a copy thereof to the motor carrier. Informal

conferences held pursuant to this section may be conducted by the di-

rector or the director's designee. The rules of evidence shall not apply to

an informal conference and no record shall be made except at the request

and expense of the director or the motor carrier.

The tax as finally determined shall be paid by the motor carrier to the

director of property valuation. The motor carrier may, at its option, pay

the full amount thereof on or before December 20 of each year, or 1/2

thereof on or before December 20 and the remaining 1/2 thereof on or

before June 20 May 10 next ensuing, but in the event a motor carrier so

charged with tax hereunder fails to pay the first 1/2 thereof, the full amount

shall become immediately due and payable. If such motor carrier's taxes

are less than $50, the amount thereof shall be paid on or before Decem-

ber 20 or be subject to the penalties herein provided. In case the first 1/2

of such taxes remains unpaid after December 20, the entire and full

amount of taxes charged shall draw interest at the rate prescribed by

K.S.A. 79-2004a, and amendments thereto, from December 20 to date

of payment. All taxes levied hereunder of the preceding year and accrued

interest thereon which shall remain due and unpaid on June 21 May 11

shall draw interest at the rate prescribed by K.S.A. 79-2004a, and amend-

ments thereto, from June 20 May 10 until paid. All moneys collected

under the provisions of this act, except as provided in K.S.A. 79-6a09,

and amendments thereto, shall be remitted to the state treasurer in ac-

cordance with the provisions of K.S.A. 75-4215, and amendments thereto.

Upon receipt of each such remittance, the state treasurer shall deposit

the entire amount in the state treasury to the credit of the state general

fund.

Sec. 4. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A.79-2004 is

hereby amended to read as follows: 79-2004. (a) Except as provided by

K.S.A. 79-4521, any person charged with real property taxes on the tax

books in the hands of the county treasurer may pay, at such person's

option, the full amount thereof on or before December 20 of each year,

or 1/2 thereof on or before December 20 and the remaining 1/2 on or before

June 20 May 10 next ensuing. If the full amount of the real property taxes

listed upon any tax statement is $10 or less the entire amount of such tax

shall be due and payable on or before December 20.

In case the first half of the real property taxes remains unpaid after

December 20, the first half of the tax shall draw interest at the rate

prescribed by K.S.A. 79-2968, and amendments thereto, plus two per-

centage points, per annum and may be paid at any time prior to June 20

May 10 following by paying 1/2 of the tax together with interest at such

rate from December 20 to date of payment. Subject to the provisions of

subsection (d), all real property taxes of the preceding year and accrued

interest thereon which remain due and unpaid on June 21 May 11 shall

accrue interest at the rate prescribed by K.S.A. 79-2968, and amendments

thereto, plus two percentage points, per annum from June 20 May 10

until paid, or until the real property is sold for taxes by foreclosure as

provided by law. Except as provided by subsection (c), all interest herein

provided shall be credited to the county general fund, and whenever any

such interest is paid the county treasurer shall enter the amount of in-

terest so paid on the tax rolls in the proper column and account for such

sum.

(b) Whenever any date prescribed in subsection (a) for the payment

of real property taxes occurs on a Saturday or Sunday, such date for

payment shall be extended until the next-following regular business day

of the office of the county treasurer.

(c) The board of county commissioners may enter into an agreement

with the governing body of any city located in the county for the distri-

bution of part or all of the interest paid on special assessments levied by

the city which remain unpaid.

(d) All real property taxes of any year past due and unpaid on the

effective date of this section and interest accrued thereon pursuant to

this section prior to its amendment by this act shall draw interest at the

rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two

percentage points, per annum from the effective date of this section until

paid or until the real property is sold for taxes by foreclosure as provided

by law.

Sec. 5. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 79-2004a is

hereby amended to read as follows: 79-2004a. (a) Any taxpayer charged

with personal property taxes on the tax books in the hands of the county

treasurer may at such taxpayer's option pay the full amount thereof on or

before December 20 of each year, or 1/2 thereof on or before December

20 and the remaining 1/2 thereof on or before June 20 May 10 next en-

suing, except that: (1) All unpaid personal property taxes of the preceding

year must first be paid; and (2) if the full amount of the personal property

taxes listed upon any tax statement shall be $10 or less the entire amount

of such taxes shall be due and payable on or before December 20.

In the event anyone charged with personal property taxes shall fail to

pay the first half thereof on or before December 20, the full amount

thereof shall become immediately due and payable.

In case the first half of the taxes remains unpaid after December 20,

the entire and full amount of personal property taxes charged shall draw

interest at the rate prescribed by K.S.A. 79-2968, and amendments

thereto, plus two percentage points, per annum from December 20 to

date of payment. Subject to the provisions of subsection (c) all personal

property taxes of the preceding year and interest thereon which shall

remain due and unpaid on June 21 May 11 shall draw interest at the rate

prescribed by K.S.A. 79-2968, and amendments thereto, plus two per-

centage points, per annum from June 20 May 10 until paid. All interest

herein provided for shall be credited to the county general fund and

retained by the county, and whenever any such interest is paid, the county

treasurer shall enter the amount of interest so paid on the tax rolls in the

proper column and account for such sum.

(b) Whenever any date prescribed in subsection (a) for the payment

of personal property taxes occurs on a Saturday or Sunday, such date for

payment shall be extended until the next-following regular business day

of the office of the county treasurer.

(c) All personal property taxes of any year past due and unpaid on

the effective date of this section and interest accrued thereon pursuant

to this section prior to its amendment by this act shall draw interest at

the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two

percentage points, per annum from the effective date of this section until

paid.

Sec. 6. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 79-2201 is

hereby amended to read as follows: 79-2201. The county treasurer shall

remit all moneys allocated to the state from the proceeds of tax levies

imposed by K.S.A. 76-6b01, 76-6b04 and 76-6b09 and amendments

thereto, except the proceeds of such tax levies imposed upon motor ve-

hicles, to the state treasurer as provided in this section. The county trea-

surer, on or before October 31, January 20, March 5 20, May 20, July 20

June 5 and September 5 20 of each year, shall remit to the state treasurer

the estimated amount collected for and owed to the state, except that the

amount so determined and remitted shall not be less than the actual

amount collected for the state as of the date which is 20 days prior to the

date of remittance. Each such remittance shall be accompanied by cer-

tification which specifies the amount for each year for which the taxes

were collected and are remitted. Upon receipt of such moneys, the state

treasurer shall deposit the same in the state treasury and shall credit the

appropriate portions of each such deposit to the Kansas educational build-

ing fund, to the state institutions building fund and to the correctional

institutions building fund in accordance with the tax levies in effect under

K.S.A. 76-6b01, 76-6b04 and 76-6b09 and amendments thereto for the

period for which the taxes were collected.

Sec. 7. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 2002 Supp.

79-4521 is hereby amended to read as follows: 79-4521. (a) Beginning

in 2001, and in each succeeding year, the director of taxation shall issue

a certificate of eligibility for refund to each claimant who received a re-

fund of property taxes under the homestead property tax refund act for

the prior year. After the certificate has been completed by the claimant

and the county clerk of the county in which the property is located, the

claimant may present such certificate to the county treasurer in lieu of

paying that portion of the first half of taxes on the claimant's homestead

in the current year which equals the amount of the homestead property

tax refund received by the claimant for taxes levied in the preceding year

up to the amount of the first half of the property taxes due.

(b) Prior to presenting the certificate to the county treasurer the

claimant shall sign the certificate, and shall also assign, in a space provided

on the certificate, the refund to the county to pay the taxes on the claim-

ant's homestead for the year in which such certificate is issued. The claim-

ant shall then submit the certificate of eligibility to the county clerk for

review. The county clerk shall review the claim, based on proof of eligi-

bility as prescribed in rules and regulations adopted by the secretary of

revenue, to determine whether the claimant will be eligible for the re-

fund. If the county clerk is satisfied the claimant will be eligible, the

county clerk shall sign the certificate and return it to the claimant.

(c) The county treasurer shall send a copy of each certificate of eli-

gibility to the director of taxation by December 31 of each year. After

receiving a claim of any claimant who has obtained a certificate of eligi-

bility under this section, the director shall examine the same, and if the

claim is valid, the director of accounts and reports shall draw a warrant

in favor of the county in which claimant's homestead is located upon a

voucher approved by the director of taxation in the amount of the allow-

able claim for refund. Sufficient information to identify the claimant shall

be directed to the county treasurer with each warrant. Any taxes levied

in any year on the homestead of any claimant who has obtained the cer-

tificate of eligibility herein provided for in excess of the amount paid to

the county by the state and by the claimant on or before December 20

of such year shall be paid by the claimant on or before June 20 May 10

of the succeeding year.

Sec. 8. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 79-2017 is

hereby amended to read as follows: 79-2017. In Sedgwick, Johnson,

Wyandotte and Shawnee counties, all taxes on personal property that

remain due and unpaid on February 16 or July June 1 shall be collected

in the following manner:

The county treasurer on or before March 25 shall send a notice by mail

to the person, firm, unincorporated association, company or corporation

to whom such taxes were assessed, and which remain unpaid on February

16 of any year, to its post office address as shown by the current tax roll.

The county treasurer on or before July June 27 shall send a notice by

mail to the person, firm, unincorporated association, company or corpo-

ration to whom such taxes were assessed, and which remain unpaid on

July June 1 of any year, to its post office address as shown by the current

tax roll.

Failure to receive any such tax notice shall not relieve such person,

firm, unincorporated association, company or corporation defaulting in

payment of personal taxes from any interest and costs attached thereto.

Such notice shall state the amount of personal tax charged against the

party, and notify the party that the tax may be paid by paying the amount

of the tax as assessed and interest the amount of which shall be computed

in accordance with the provisions of K.S.A. 79-2004a, and amendments

thereto, on the delinquent tax.

The county treasurer is hereby authorized to accept payment of delin-

quent taxes in full without payment of the interest due upon such delin-

quent taxes if the amount of the interest due is less than $1 and is further

authorized to accept as payment in full, any interest payment in an

amount not less than $1 less than the full amount of the interest due.

Should such taxes, due and unpaid on February 16 remain unpaid for

a period of 25 days after the mailing of such notice, or taxes due and

unpaid on July June 1 remain unpaid for a period of 14 days after the

mailing of such notice, the county treasurer shall issue a warrant signed

by the treasurer directed to the sheriff of the county, commanding the

sheriff to levy the amount of such unpaid taxes and the amount of the

interest thereon, together with the sheriff's fees for collecting the taxes,

upon any personal property, tangible or intangible, of the person, firm,

unincorporated association, company or corporation to whom such taxes

were assessed.

To allow the time necessary for preparation of such warrants, the

county treasurer shall not receive any payment of delinquent personal

property taxes or interest thereon, due and unpaid on February 16, during

a period beginning the 26th day after mailing of notices and extending

through the last regular business day of April in any year or taxes or

interest due and unpaid on July June 1, during a period beginning the

15th day after mailing of such notices and extending through the regular

business day of August July 15 in any year. Such warrant shall be delivered

to the sheriff by the county treasurer before the first regular business day

in May and the 15th regular business day in August July in each year.

Upon receipt of such tax warrant, the sheriff shall proceed to collect such

taxes the same as upon execution, except that where such taxes were

levied and assessed pursuant to K.S.A. 79-329 through 79-334, and

amendments thereto, they shall be collected as follows:

The sheriff shall cause notice to be given by registered mail to the

purchaser of the oil and gas from such lease of the amount of such delin-

quent taxes and the name of the person against whom they were assessed

and from and after the receipt of such notice such purchaser shall not

pay to the person owing the taxes any of the proceeds of the sale of any

oil or gas from such lease, but shall pay them to the sheriff until the full

amount of such taxes and costs are paid after which the purchaser may

resume the payments for such oil or gas to such person, but this exception

shall not prevent the levy of an execution and sale of the leasehold interest

or the physical personal property on any such lease for the payment of

delinquent taxes owed by the owner thereof.

The sheriff, as soon as the sheriff collects the tax warrant, shall make

a return thereof and shall make a return of all tax warrants delivered to

the sheriff on or before October 1 of the year following the year in which

the tax was levied. If the warrant so returned shows that the tax has been

collected, the sheriff shall pay the tax to the county treasurer. If such

return shows that such tax has not been collected, then the county trea-

surer shall file with the clerk of the district court of the treasurer's county

an abstract of the total amount of unpaid taxes and interest due plus

penalties and costs. The clerk shall enter the total amount of the unpaid

taxes in the appearance docket and note the entry in the general index.

No fee shall be charged for either such entry. The total amount shall

become a judgment in the same manner and to the same extent as any

other judgment under the code of civil procedure and shall become a lien

on real estate from and after the time of the filing thereof. A transcript

of the judgment may be filed with the clerk of the district court in any

other county and when the judgment is entered in the manner provided

above, the judgment shall become a lien upon real estate located in such

county in the same manner as is provided in case of other judgments. No

fee shall be made for making the entry. Execution, garnishment or other

proceedings in aid of execution may issue within the county or to any

other county on the judgment in the same manner as on judgments under

the code of civil procedure except that any real estate taken upon exe-

cution for the collection of such taxes shall be sold without appraisement.

None of the exemptions provided for in the code of civil procedure shall

apply to any such judgment but no such judgment secured for taxes on

personal property shall be levied against a homestead.

At the time of filing the abstract of the taxes, interest, penalties and

costs with the clerk of the district court, the county treasurer shall serve

notice, in writing, on the county counselor of such filing. It shall be the

duty of the county counselor to commence such proceedings as are nec-

essary for the collection of such judgment. If execution is not issued within

five years from the date of the entry of any such judgment, or if five years

shall have intervened between the date of the last execution issued on

such judgment and the time of issuing another writ of execution thereon,

such judgment shall become dormant, and shall cease to operate as a lien

on the real estate of the delinquent taxpayer. Such dormant judgment

may be revived in like manner as dormant judgments under the code of

civil procedure. Any such judgment remaining uncollected after 20 years

may be allowed to become dormant if the county commissioners deter-

mine, after consideration of all relevant facts, that it is not reasonable to

expect that such judgment will be collected. The board of county com-

missioners may allow such judgments to become dormant at any time if

the original amount of the judgment was less than $50.

Sec. 9. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 2002 Supp.

79-2101 is hereby amended to read as follows: 79-2101. Except as pro-

vided by K.S.A. 79-2017, and amendments thereto, all the taxes on per-

sonal property that remain due and unpaid on January 1 or July June 1

shall be collected in the following manner:

The county treasurer, on or before February 20, shall send a notice by

mail to the person, firm, unincorporated association, company or corpo-

ration to whom such taxes were assessed, and which remain unpaid on

January 1 of any year, to its post office address as shown by the records

in the office of the county treasurer. The county treasurer, on or before

July June 10, shall send a notice by mail to the person, firm, unincorpor-

ated association, company or corporation to whom such taxes were as-

sessed, and which remain unpaid on July June 1 of any year, to its post

office address as shown by the records in the office of the county trea-

surer. Failure to receive any such notice shall not relieve such person,

firm, unincorporated association, company or corporation defaulting in

payment of personal taxes from any interest and costs attached thereto.

Such notice shall state the amount of personal tax charged against the

party, and notify the party that the tax may be paid by paying interest

thereon from the date it became due and payable to date of payment

computed under the provisions of K.S.A. 79-2004a, and amendments

thereto.

If such taxes remain unpaid for a period of 14 days after mailing such

notice, the county treasurer shall issue a warrant signed by the treasurer

directed to the sheriff of the county, commanding the sheriff to levy the

amount of such unpaid taxes and the interest thereon, together with the

costs of executing the warrant and the sheriff's fees for collecting the

same, upon any personal property, tangible or intangible, of the person,

firm, unincorporated association, company or corporation to whom such

taxes were assessed. Such warrant shall be delivered to the sheriff. Upon

receipt of such tax warrant, the sheriff shall proceed to collect the taxes

the same as upon execution, except that taxes levied and assessed pur-

suant to K.S.A. 79-329 through 79-334, and amendments thereto, shall

be collected as follows:

The sheriff or county treasurer shall cause notice to be given by reg-

istered mail to the purchaser of the oil and gas from such lease of the

amount of such delinquent taxes and the name of the person against

whom they were assessed. From and after the receipt of such notice such

purchaser shall not pay to the person owing the taxes or any of the pro-

ceeds of the sale of any oil or gas from such lease, but shall pay the

proceeds to the sheriff until the full amount of such taxes and costs are

paid after which the purchaser may resume the payments for such oil or

gas to such person, but this exception shall not prevent the levy of an

execution and sale of the leasehold interest or the physical personal prop-

erty on any such lease for the payment of delinquent taxes owed by its

owner. Tax warrants issued pursuant to K.S.A. 79-329 through 79-334,

and amendments thereto shall not be required to be returned prior to 24

months after issuance.

The sheriff, as soon as collecting the tax warrant, shall make a return

thereof and shall make a return of all tax warrants delivered to the sheriff

on or before October 1 of the year following the year in which the tax

was levied except as otherwise provided by the preceding paragraph. If

the warrant so returned shows that the tax has been collected, the sheriff

shall pay the tax to the county treasurer. If such return shows that such

tax has not been collected, the county treasurer shall file with the clerk

of the district court of the treasurer's county an abstract of the total

amount of unpaid taxes and interest due plus penalties and costs of exe-

cuting the warrant. The clerk shall enter the total amount in the appear-

ance docket and note the entry in general index. No fee shall be charged

for making the entry. The total amount shall become a judgment in the

same manner and to the same extent as any other judgment under the

code of civil procedure and shall become a lien on real estate from and

after the time of the filing thereof. A transcript of the judgment may be

filed with the clerk of the district court in any other county and when it

is entered in the manner provided above it shall become a lien upon real

estate located in such county in the same manner as is provided in case

of other judgments, except that no fee shall be charged for making the

entry. Execution, garnishment or other proceedings in aid of execution

may issue within the county or to any other county on the judgment in

the same manner as on judgments under the code of civil procedure

except that any real estate taken upon execution for the collection of such

taxes shall be sold without appraisement. None of the exemptions pro-

vided for in the code of civil procedure shall apply to any such judgment

but no such judgment secured for taxes on personal property shall be

levied against a homestead.

At the time of filing the abstract of the taxes, interest, penalties and

costs of executing the warrant with the clerk of the district court, the

county treasurer shall serve notice, in writing, on the county attorney of

such filing. It shall be the duty of the county attorney to commence such

proceedings as are necessary for the collection of such judgment. If ex-

ecution is not issued within five years from the date of the entry of any

such judgment, or if five years shall have intervened between the date of

the last execution issued on such judgment, and the time of issuing an-

other writ of execution thereon, such judgment shall become dormant,

and shall cease to operate as a lien on the real estate of the delinquent

taxpayer. Such dormant judgment may be revived in like manner as dor-

mant judgments under the code of civil procedure. Any such judgment

remaining uncollected after 20 years may be allowed to become dormant

if the county commissioners determine, after consideration of all relevant

facts, that it is not reasonable to expect such judgment will be collected.

The board of county commissioners may allow such judgment to become

dormant at any time if the original amount of the judgment was less than

$50.

Sec. 10. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 79-5109 is

hereby amended to read as follows: 79-5109. (a) All moneys received

from taxes levied upon motor vehicles under the provisions of K.S.A. 79-

5101 to 79-5115, inclusive, and amendments thereto shall be allocated to

the tax levy unit in which the tax situs of each motor vehicle is located.

The term ``tax levy unit'' means an area within a county the tangible

property of which is subject to the same total tax levies, levied by the

same taxing subdivisions of the state. Moneys allocated to such tax levy

units shall be distributed among the state and all taxing subdivisions lev-

ying taxes against tangible property within such unit in the proportion

prescribed by K.S.A. 79-5111 and amendments thereto for estimating the

amounts thereof for budgeting.

(b) The county treasurer shall remit all moneys allocated and credited

to the state from the proceeds of taxes levied upon motor vehicles to the

state treasurer as provided in this subsection. The county treasurer, on

or before October 31, January 20, March 20, May 20, July 20 June 5 and

September 20 of each year, shall distribute to the state treasurer all such

taxes allocated and credited to the state from the proceeds of taxes col-

lected through the month prior to the month of the distribution date.

Upon receipt of such moneys, the state treasurer shall deposit the same

in the state treasury and shall credit 2/3 of each such deposit to the Kansas

educational building fund and 1/3 of each such deposit to the state insti-

tutions building fund except that for moneys received during the period

from July 1, 1990, to June 30, 1991 January 1, 2004, through December

31, 2004, inclusive, 2/3 40% of each such deposit shall be credited to the

Kansas educational building fund, 1/6 20% of each such deposit shall be

credited to the state institutions building fund and 1/6 40% of each such

deposit shall be credited to the correctional institutions building state

general fund.

New Sec. 11. (a) There is hereby levied in the year 2003, a state tax

of .6 mill upon all taxable tangible property in the state. Such tax levy

shall be in addition to all other state tax levies authorized by law. Such

tax levy shall be for the use and benefit of the state general fund.

(b) The county treasurer of each county shall make the proceeds of

the tax levy provided for in this section available to the state treasurer

immediately upon collection. When available the state treasurer shall

withdraw from each county the proceeds of the taxes raised by such tax

levy. Upon such withdrawal the state treasurer shall deposit the same in

the state treasury.

(c) All moneys received by the state treasurer under this section shall

be credited to the state general fund.

(d) The provisions of this section shall not take effect and no tax shall

be levied under this section unless the notice prescribed by section 15 of

this act has been published in the Kansas register on or before September

30, 2003. If the notice has been published as prescribed by section 15 of

this act in the Kansas register on or before September 30, 2003, then the

provisions of this section shall take effect and be in force from and after

October 1, 2003.

Sec. 12. On October 1, 2003, and after publication in the Kansas

register of the notice prescribed by section 15 of this act, K.S.A. 76-6b01

is hereby amended to read as follows: 76-6b01. (a) There is hereby

levied an annual permanent state tax upon all tangible property in this

state which is subject to ad valorem taxation. The tax levy shall be 11/10 .6

mill in the year 1983 2003 and 1 mill in the year 1984 2004 and each year

thereafter until changed by statute. Such tax levy shall be in addition to

all other state tax levies authorized by law. Such tax levy shall be for the

use and benefit of the state institutions of higher education. The proceeds

of such tax levy shall be apportioned in accordance with this act.

(b) The county treasurer of each county shall make the proceeds of

the tax levy provided for in this section available to the state treasurer

immediately upon collection. When available the state treasurer shall

withdraw from each county the proceeds of the taxes raised by such tax

levy. Upon such withdrawal the state treasurer shall deposit the same in

the state treasury and shall credit the same as provided in K.S.A. 76-6b02.

Sec. 13. On October 1, 2003, and after publication in the Kansas

register of the notice prescribed by section 15 of this act, K.S.A. 76-6b04

is hereby amended to read as follows: 76-6b04. (a) There is hereby

levied an annual permanent state tax upon all tangible property in this

state which is subject to ad valorem taxation. The tax levy shall be .25 .3

mill in the year 1990 2003 and .5 mill in the year 1991 2004 and each

year thereafter until changed by statute. The tax levy shall be in addition

to all other state tax levies authorized by law. The tax levy shall be for the

use and benefit of state institutions caring for persons who are mentally

ill, retarded, visually handicapped, with a handicapping hearing loss or

tubercular or state institutions caring for children who are deprived, way-

ward, miscreant, delinquent, children in need of care or juvenile offend-

ers and who are in need of residential care or treatment, or institutions

designed primarily to provide vocational rehabilitation for handicapped

persons. As used in this section, ``state institutions'' shall include, but not

be limited to, those institutions under the authority of the commissioner

of juvenile justice. The proceeds of such tax levy shall be apportioned in

accordance with this act.

(b) The county treasurer of each county shall make the proceeds of

the tax levy provided for in this section available to the state treasurer

immediately upon collection. When available, the state treasurer shall

withdraw from each county the proceeds of the taxes raised by such tax

levy. Upon such withdrawal the state treasurer shall deposit the same in

the state treasury and shall credit the same as provided in K.S.A. 76-6b05

and amendments thereto.

Sec. 14. On October 1, 2003, and after publication in the Kansas

register of the notice prescribed by section 15 of this act, K.S.A. 76-6b11

is hereby amended to read as follows: 76-6b11. (a) Except as provided

in subsection (e), on July 1 of each year, the director of accounts and

reports shall record a debit to the state treasurer's receivables for the

Kansas educational building fund, the state institutions building fund and

the correctional institutions building state general fund and shall record

a corresponding credit to each such fund in an amount equal to 95% of

the amount credited respectively to each such fund during the immedi-

ately preceding fiscal year, except that such amount shall be proportion-

ally adjusted with respect to any such fund in any fiscal year for any change

in the tax levy rate for any such fund.

(b) All taxes received by the state treasurer under K.S.A. 76-6b01,

76-6b04 and 76-6b09 section 15 and amendments thereto during the cur-

rent fiscal year shall be deposited in the state treasury to the credit of the

Kansas educational building fund, the state institutions building fund and

the correctional institutions building state general fund, respectively, and

shall reduce the amount debited and credited to such funds under sub-

section (a).

(c) On June 30 of each year, the director of accounts and reports shall

adjust the amounts debited and credited to the state treasurer's receiva-

bles and to the Kansas educational building fund, the state institutions

building fund and the correctional institutions building state general fund

pursuant to this section, to reflect the taxes actually received by the state

treasurer and deposited during the fiscal year in the state treasury to the

credit of each such fund.

(d) The director of accounts and reports shall notify the state trea-

surer of all amounts debited and credited to the Kansas educational build-

ing fund, the state institutions building fund and the correctional insti-

tutions building state general fund pursuant to this section and all

reductions and adjustments thereto made pursuant to this section. The

state treasurer shall enter all such amounts debited and credited and shall

make reductions and adjustments thereto on the books and records kept

and maintained for such funds by the state treasurer in accordance with

the notice thereof.

(e) On October 1, 2003, the director of accounts and reports shall

make such adjustments and amendments as may be required to reflect

and account for the property tax imposed by section 11 as if such tax had

been in effect on July 1, 2003.

New Sec. 15. (a) On or after August 1, 2003, and before September

30, 2003, the governor shall consult with the director of the budget, the

secretary of revenue, each legislative member of the state finance council

and such other state and local government officers and advisors as the

governor deems appropriate, and the governor shall then determine

whether or not it is in the best interest of the state to implement the

provisions of this act. In making such determination, the governor shall

review and consider appropriate estimates of revenues to the state general

fund and all other state funds, relevant economic data and projections,

the information contained in the approved budget for state agencies for

fiscal year 2004, and may consider such additional information and may

apply analyses as the governor deems appropriate in making such deter-

mination and finding.

(b) After reviewing and considering such information and advice, if

the governor determines and finds that it is in the best interest of the

state to implement the provisions of this act, then the governor shall

publish a notice in the Kansas register on or before September 30, 2003,

that it is in the best interest of the state to implement the provisions of

this act. Upon publication of such notice in the Kansas register, this act

shall be effective to amend the statutes respectively amended in sections

1 through 10 and sections 12 through 14 as provided in such sections and

to enact the state property tax levy for 2003 for the purposes of the state

general fund as provided in section 11.

(c) As used in this section, ``implement the provisions of this act''

means amend the provisions of K.S.A. 12-1678a, as amended by section

1 of this act, 72-6431, as amended by section 2 of this act, 76-6b01, as

amended by section 12 of this act, 76-6b04, as amended by section 13 of

this act, 76-6b11, as amended by section 14 of this act, 79-2004, as

amended by section 4 of this act, 79-2004a, as amended by section 5 of

this act, 79-2017, as amended by section 8 of this act, 79-2201, as

amended by section 6 of this act, and 79-5109, as amended by section 10

of this act, and K.S.A. 2002 Supp. 79-6a04, as amended by section 3 of

this act, 79-2101, as amended by section 9 of this act, and 79-4521, as

amended by section 7 of this act, and to provide for a state property tax

levy for 2003 for the purposes of the state general fund as provided in

section 11.

Sec. 16. On October 1, 2003, and after publication in the Kansas

register of the notice prescribed by section 15 of this act, K.S.A. 76-6b01,

76-6b04, and 76-6b11 are hereby repealed.

Sec. 17. On January 1, 2004, and after publication in the Kansas reg-

ister of the notice prescribed by section 15 of this act, K.S.A. 12-1678a,

72-6431, 79-2004, 79-2004a, 79-2017, 79-2201 and 79-5109 and K.S.A.

2002 Supp. 79-6a04, 79-2101 and 79-4521 are hereby repealed.

Sec. 18. This act shall take effect and be in force from and after its

publication in the statute book.

Approved May 19, 2002.


__________




Date Composed: 10/29/2003 Date Modified: 10/29/2003